The Practical Work Report (LKP) is the final project of the Diploma 3 Accounting student at Syiah Kuala University who has completed the Field Work Practice. This writing aims to determine the Audit Procedures for Cash and Cash Equivalents at the Meuraxa Hospital Banda Aceh at the Suryadi and Rizal Public Accounting Firms. The Field Practice Work was carried out at the Suryadi and Rizal Public Accounting Firms and placed in the SP2D Checking Section. To obtain the data and information needed to compile this LKP, the authors use the method of Literature Study, Observation, and conduct interviews with several employees of Suryadi and Rizal Public Accounting Firms.
Based on the discussion contained in this Practical Work Report, the procedure for carrying out cash and cash equivalent audits at the Meuraxa Hospital, Banda Aceh City which was carried out by the Suryadi and Rizal Public Accounting Firms was carried out in several stages, 1) the stages started from the use of ATLAS (Audit Tool And Linked) Software. Archive System) which contains all information in the implementation of the audit. 2) Followed by an audit work paper on the evidence that has been collected, then 3) evaluate the audit evidence and conduct a review of the examinations used in the audit of cash and cash equivalents